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IN RE NEW ENGLAND CARPET CO., INC.

Bankruptcy No. 81-138.

26 B.R. 934 (1983)

In re NEW ENGLAND CARPET COMPANY, INC., Debtor.

United States Bankruptcy Court, D. Vermont.

January 28, 1983.

Attorney(s) appearing for the Case

William Wargo, City Atty., Essex Junction, Vt., for City of Winooski.

Joseph C. Palmisano, Barre, Vt., trustee, pro se.

Bertin C. Emmons, Boston, Mass., for New England Merchants Nat. Bank.

Andrew R. Field, Montpelier, Vt., for Vermont Development Credit Corp.

MEMORANDUM AND ORDER ON THE PETITION OF THE CITY OF WINOOSKI FOR THE DETERMINATION OF TAX LIABILITY

CHARLES J. MARRO, Bankruptcy Judge.

NATURE OF CASE

The City of Winooski filed a Petition for Determination of Tax Liability on October 7, 1982, for personal property taxes for tax years, 1979, 1980, and 1981. On October 12, 1982, the Trustee filed an Answer to the Petition, admitting all matters alleged except the validity and priority of the Petitioner...

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